PAYE Manual

PAYE Manual: recent changes

Below are details of the amendments that were published on 12 October 2012 (see the update index for all updates).

Only important changes for dissemination to staff are listed in the table below. The content of other pages within this Manual may have required a minor change because of an update to the originating subject(s) listed or to correct spelling mistakes or links, or to change page presentation. You are reminded that any page printed from this Manual is uncontrolled and may not be the latest version. It is recommended you always refer to guidance online.

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Details of update

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PAYE001 (HMRC Intranet only)

‘Business Calendar’ - Updated. Entries for September 2012 removed and entries for September 2013 added.

‘Maintain employer record: employer indicators’ - Under sub heading ‘Non Year Related’, an entry for ‘WELSH’ has been added to the table. Under sub heading ‘Year Related’, in the table, the ‘Circumstances’ column has been updated for ‘INSTIND (1)’, ‘INSTIND (4)’, ‘NOP35’ and ‘NOP35REM’.

‘Issue / cancel employer returns: issuing and cancelling employer return’ - Under sub heading ‘Cancelling the request to issue additional and duplicate returns’, a sentence has been added at the end about ‘Real Time’.

‘Posting P14 to individual record: how a P14 updates an individuals record’ - Under sub heading ‘How does the P14 update the EMPLOYMENT SUMMARY screen?’, ‘Note’ added at the end (immediately above the next sub heading).